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View AmendmentCurrent Amendment: 118C001.NL.DG13.docx to Bill 118
The Committee on Finance proposed the following amendment (NL\118C001.NL.DG13):
Amend the bill, as and if amended, page 2, by striking SECTION 2 in its entirety and inserting:
/ SECTION 2. Section 12-39-220 of the 1976 Code is amended to read:
"Section 12-39-220. If the county auditorassessor shall at any time discover that any real estate or new structure, addition, or improvement duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately appraise it and notify the auditor. Upon receiving notification from the assessor, the auditor shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year it may have escaped taxation. And if the owner of any real estate or new structure, addition, or improvement thereon, subject to taxation, has not returned or reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the auditorassessor shall, upon discovery thereof, appraise it and, upon making return of such appraisement,notification from the assessor, the auditor shall charge it upon the duplicate, with the taxes of the then current year and the taxes of each preceding year it may have escaped taxation, with twenty per cent penaltyand all applicable penalties upon such taxes of preceding years. And if any real estate shall have been omitted in any return, the auditor of the county shall appraise it immediately for taxation, file such appraisement in his office and charge it with the taxes of the current year and the simple taxes of preceding years it may have escaped taxation." /
Renumber sections to conform.
Amend title to conform.